S-3197               _______________________________________________

                                                   SENATE BILL NO. 4546

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Senators Hansen, Newhouse, Benitz, Barr, Goltz, Bailey, Bauer and Gaspard

Read first time 1/15/86 and referred to Committee on Agriculture.

AN ACT Relating to defining manufacturing for purposes of excise taxation; and amending RCW 82.04.120.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 82.04.120, chapter 15, Laws of 1961 as last amended by section 2, chapter 9, Laws of 1982 2nd ex. sess. and RCW 82.04.120 are each amended to read as follows:

          "To manufacture" embraces all activities of a commercial or industrial nature wherein labor or skill is applied, by hand or machinery, to materials so that as a result thereof a new, different or useful substance or article of tangible personal property is produced for sale or commercial or industrial use, and shall include the production or fabrication of special made or custom made articles.

          "To manufacture" shall not include conditioning of seed for use in planting, or activities which consist of cutting, grading, or ice glazing seafood which has been cooked, frozen or canned outside this state.